2015 (12) TMI 1706

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.... Ashok K. Manchanda, Senior Standing counsel ORDER 1. This appeal by the Assessee under Section 260A (1) of the Income Tax Act, 1961 ('Act') is directed against an order dated 30th July 2015 of the Income Tax Appellate Tribunal ('ITAT'), Kolkata Bench in ITA No. 1905/Kol/2013 for the Assessment Year ('AY') 2008-09. 2. In explaining the filing of the present appeal in this Court the Assess....

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....urns by companies will have to be filed in the place where the registered office is located. It is pointed out that the above letter was issued by the ITO pursuant to the aforementioned general instruction issued by the CBDT. 4. However, Mr. Ashok Manchanda, learned Senior Standing counsel for the Revenue, raised an objection that the above letter by the ITO, Kolkatta could not have been writte....

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....he Appellant has shifted its registered office from Kolkatta to New Delhi has not been disputed. It is stated that from AY 2012-13 onwards the Assessee has been filing its returns in Delhi. This was obviously pursuant to the general order issued by the CBDT concerning restructuring of jurisdiction. The returns filed by the Assessee from AY 2012-13 onwards in Delhi do not appear to have been reject....

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....objection raised by Mr. Manchanda as regards maintainability of this appeal in this Court. 8. Admit. 9. The following questions are framed for determination: (i) Did the notice dated 18th March 2013 issued by the Commissioner of Income Tax, Kolkata to the Assessee at the address shown therein satisfy the requirements of Section 263 (1) of the Act as regards providing the Assessee an....